It is now easier than ever for ultra-high-net-worth individuals (UHNWIs) to select a country as their residence and relocate there. In light of a variety of circumstances, including political instability, tax changes and the proliferation of special tax regimes designed to attract the wealthy across more countries, this is a continually increasing trend.

However, these individuals must consider a wide range of factors when deciding whether to relocate internationally, and so advisers need to take a holistic approach.

Co-published in association with STEP, this book features contributions by leading private client advisers from key jurisdictions worldwide. It provides readers with expert guidance on the tax and legal aspects of inbound and outbound transfer of residence of UHNWIs. Chapters cover the relevant law in their respective jurisdictions relating to:

• immigration;
• tax;
• succession; and

• family.

The new edition includes 23 country chapters, including new chapters covering Brazil, the Cayman Islands, Jersey, Malta, Mexico and the United Arab Emirates.

It also includes chapters that are not country specific, dealing with, among others things, succession law and family law issues triggered by relocation, ramifications from the movement of works of art, and the impact of the relocation of UHNWIs for trustees.

This book will be an invaluable tool for lawyers, tax advisers, bankers and all professionals who assist UHNWIs.